Tax Credits for Cultural Production in Europe
The Irish Example
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Beschreibung
This book offers a fresh perspective on the relationship between the state and audiovisual industries, particularly in Ireland. It examines the provision of tax credits for films and digital games, highlighting the cultural value within the audiovisual sector as a key aspect of state support. It also explores the complex interplay between culture and economics in cultural and creative industries discourse, applying a law and political economy approach to investigate the Irish tax credit system and explores the impact of EU membership on framing these tax credits as cultural incentives. By examining the political economy of state support for audiovisual industries, the book enhances our understanding of national government's motivations and the intricate relationship between cultural and economic objectives. It emphasizes the symbiotic nature of audiovisual goods, utilizing the emerging field of law and political economy to uncover the forces that shape cultural policies, and providing valuable insights into the development of cultural policies in a neoliberalized environment.
Maria O'Brien is a lecturer in taxation in the J.E. Cairnes School of Business and Economics and the School of Law at the University of Galway. She completed her PhD at Dublin City University in 2020, after ten years of legal practice. Her research focuses on taxation and cultural and creative policy for media and new media industries.
This book offers a fresh perspective on the relationship between the state and audiovisual industries, particularly in Ireland. It examines the provision of tax credits for films and digital games, highlighting the cultural value within the audiovisual sector as a key aspect of state support. It also explores the complex interplay between culture and economics in cultural and creative industries discourse, applying a law and political economy approach to investigate the Irish tax credit system and explores the impact of EU membership on framing these tax credits as cultural incentives. By examining the political economy of state support for audiovisual industries, the book enhances our understanding of national government's motivations and the intricate relationship between cultural and economic objectives. It emphasizes the symbiotic nature of audiovisual goods, utilizing the emerging field of law and political economy to uncover the forces that shape cultural policies, and providing valuable insights into the development of cultural policies in a neoliberalized environment.
Analyses tax credits for audiovisual production in Ireland, focusing on cultural value Explores the impact of EU membership on framing tax credits as cultural incentives Provides a fresh perspective on the state-audiovisual industries relationship
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Maria O'Brien
Themen in »Tax Credits for Cultural Production in Europe«
tax credits irish audiovisual industries digital games policies EU state aid policy audiovisual production
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“Drawing on legal and critical political economy perspectives, this insightful book provides a thorough examination of a range of fascinating themes raised by Ireland's unique approach towards use of tax incentive regimes to support cultural production. In analysing the assumptions, norms and workings of contemporary tax measures for film, TV and digital games in Ireland, Maria O'Brien provides a comprehensive exploration of such issues as the rise of national creative industries, the use of tax incentives as part of cultural policies at national and supranational levels, tensions between cultural and economic policy aspirations and the complex implications of state intervention in shaping cultural capitalism.” (Gillian Doyle, Professor of Media Economics, University of Glasgow)
“This excellent book shows how tax policy plays a central, but often overlooked, role in the funding of arts and culture. The case studies of Ireland's film and games sectors demonstrate how cultural policy scholarship needs to rethink its approach, with a convincing argument for applications of the book's political economy framework beyond the Irish and EU context. Political economy scholars will see how creative industries are a substantive, new, area of research for their work. Ultimately readers will see that not only does tax policy enable cultural production, but also how the very idea of culture is dependent on the state's interventions.” (Professor Dave O'Brien, University of Manchester)
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